Section 52 IAC 4-9-3 - Settlement; withdrawalAuthority: IC 6-1.5-6-2
Affected: IC 6-1.1-15-4
Sec. 3.
(a) If the parties resolve a matter after an appeal has been filed with the board, the parties shall notify the board in writing that an agreement has been reached.(b) Parties who have reached a resolution may dismiss a petition by filing a settlement or moving to withdraw.(c) A petitioner may, at any time, move to withdraw a petition with notice to the board and the parties.(d) A party who objects to a motion to withdraw must file a notice of objection to withdrawal within fifteen (15) days of the filing of the motion to withdraw, and the board may set the matter for hearing on the issue of withdrawal. If the board grants a motion to withdraw prior to receiving a timely notice of objection to withdrawal, the board shall strike the order granting withdrawal and may set the matter for hearing.Indiana Board of Tax Review; 52 IAC 4-9-3; filed 5/15/2020, 8:34 a.m.: 20200610-IR-052190626FRA